Johns v Wirsal Securities Ltd
| Jurisdiction | England & Wales |
| Judgment Date | 26 November 1965 |
| Date | 26 November 1965 |
| Court | Chancery Division |
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5 cases
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Thomson v Gurneville Securities Ltd
...no part of the dividend could be excluded from the accounts of B.I. and on the basis of the decision in Johns v. Wirsal Securities Ltd. [1966] 1 W.L.R. 462 he held that the claim of G.S. failed. The appeal of G.S. to the Court of Appeal was confined to the claim in relation to the year 1956......
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Thomson (HM Inspector of Taxes) v Gurneville Securities Ltd
...of the so-called net dividend received in 1957-58 must be brought into account as a trading receipt. Johns v. Wirsal Securities Ltd. TAXWLR43 T.C. 629; [1966] 1 W.L.R. 462 Held, in the House of Lords, that the transactions relating to the acquisition and sale of the shares of B.I. Ltd. were......
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Johns (HM Inspector of Taxes) v Wirsal Securities Ltd
...Very well; I make that Order. Phillips-I am much obliged, my Lord. [Solicitors:-Solicitor of Inland Revenue; Manches & Co.] 1 Reported [1966] 1 W.L.R. 462; [1966] 1 All E.R. 1 Not included in the present print. 1 Not included in the present print. 1 Not included in the present print. 1 Not ......
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Green v Commissioners of Inland Revenue
...of standard rate income tax. Therefore, it is said, on the basis of a decision of Pennycuick V.-C. in Johnsv. Wirsal Securities Ltd.(1) 43 T.C. 629, there has been an excessive counteraction in at least two of the years under review, because, it is said, the result of that decision is that ......
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